2012-10-23T13:18:11-05:00 2011-12-31 PricewaterhouseCoopers LLP 1301 K STREET NW STE 800W WASHINGTON DC 200053333 990 2011-01-01 941437728 NORTHERN CALIFORNIA PRESBYTERIAN HOMES AND SERVICES INC % DON R MENINGA NORT 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 DON MENINGA 2012-10-19 true 2024141000 2011 2016-02-24 21:20:13Z BARBARA HOOD 1525 POST STREET SAN FRANCISCO CA 94109 66485377 false X www.ncphs.org X 1958 CA NCPHS PROVIDES ORGANIZATIONAL STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS BY OFFERING HOUSING AND PROGRAMS OF PHYSICAL, SOCIAL AND HEALTH CARE. 15 15 780 160 0 7551553 5955924 47934812 47801392 2831750 1328939 -506981 -491703 57811134 54594552 0 0 0 0 27964470 25533821 0 0 523572 28938235 30052394 56902705 55586215 908429 -991663 154506773 158433053 160717873 178850005 -6211100 -20416952 X NORTHERN CALIFORNIA PRESBYTERIAN HOMES AND SERVICES, INC. WILL, WITHIN ITS HUMAN RESOURCES AND FINANCIAL CAPABILITIES, PROVIDE ORGANIZATIONAL STRUCTURE AND LEADERSHIP TO MEET THE NEEDS AND IMPROVE THE QUALITY OF LIFE OF OLDER PERSONS FROM ALL ECONOMIC LEVELS AND VARIED CULTURAL BACKGROUNDS THROUGH DIVERSIFIED OPERATIONS WHICH OFFER HOUSING AND PROGRAMS OF PHYSICAL, SOCIAL, HEALTH AND SPIRITUAL CARE. true true 43077430 0 45146012 CONTINUING CARE RETIREMENT COMMUNITIES: NCPHS PROVIDES APARTMENTS, MEALS, LAUNDRY, HOUSEKEEPING, SOCIAL AND CULTURAL ACTIVITIES, AND MEDICAL CARE FOR AROUND 929 RESIDENTS. NEARLY ALL OCCUPANTS HAVE EXECUTED LIFE CARE RESIDENCE AND CARE AGREEMENTS THAT GIVE THEM ACCESS TO ASSISTED LIVING, DEMENTIA CARE, AND SKILLED NURSING IF NEEDED AS THEY AGE AND BECOME FRAILER. A MAJOR PROBLEM FOR THE ELDERLY IS ISOLATION AND DEPRESSION CAUSED BY ECONOMIC, SOCIAL, AND PHYSICAL BARRIERS TO PARTICIPATION IN ACTIVITIES AND CIVIC LIFE. CONTINUING CARE COMMUNITIES REMOVE THESE BARRIERS AND FACILITATE THE ACTIVE ENGAGEMENT OF RESIDENTS. THEY ALSO SMOOTH OUT DIFFICULT AND DISRUPTIVE TRANSITIONS OCCASIONED WHEN PEOPLE NEED HIGHER LEVELS OF PROFESSIONAL ASSISTANCE. IN THE EVENT THAT A RESIDENT RUNS SHORT OF RESOURCES TO COVER THE COST OF CARE, NCPHS WILL WORK WITH THEM AND THEIR FAMILIES AND THROUGH ITS FOUNDATION, WILL SUBSIDIZE EXPENSES SO THAT RESIDENTS ARE NOT FORCED TO MOVE. 6353716 0 2655380 LOW INCOME HOUSING: NCPHS PROVIDES HOUSING FOR 600 LOW AND MODERATE INCOME RESIDENTS IN TWO PROPERTIES IN SAN FRANCISCO AND ONE PROPERTY IN SAN JOSE. FEDERAL SUPPORT WAS PROVIDED IN THE FINANCING OF THE PROPERTIES THROUGH HUDS SECTION 236 PROGRAM (2 PROPERTIES) AND THE SECTION 202 PROGRAM (1 PROPERTY) RENT SUBSIDIES FOR A PORTION OF THE RESIDENTS ARE AVAILABLE THROUGH THE SECTION 8 RENT SUBSIDY PROGRAM THAT ENABLES RESIDENTS TO PAY NO MORE THAN 30% OF INCOME FOR RENT AND UTILITIES. ACCORDING TO THE DEPARTMENT OF AGING AND ADULT SERVICES, OFFICE ON THE AGING DEMOGRAPHIC PROFILE OF THE NEEDS OF SAN FRANCISCO SENIORS AND ADULTS WITH DISABILITIES, ROUGHLY 155,000 SENIORS, APPROXIMATELY 19,000 (12%) WERE LIVING BELOW THE FEDERAL POVERTY LINE AND MORE THAN A QUARTER (27%) WERE LIVING BELOW 150% OF THE FEDERAL POVERTY LINE IN 2006-2008. THE FEDERAL POVERTY LINE FOR A SINGLE PERSON AGE 65 OR OLDER IS $10,326 PER YEAR, OR $13,014 FOR A TWO-PERSON HOUSEHOLD. THE FEDERAL POVERTY GUIDELINES (FPL), HOWEVER, FAIL TO TAKE INTO ACCOUNT REGIONAL VARIATIONS IN COST OF LIVING. MANY INDIVIDUALS WITH INCOMES ABOVE THE POVERTY LINE CONTINUE TO STRUGGLE TO MAKE ENDS MEET IN SAN FRANCISCO. THE CALIFORNIA ELDER ECONOMIC SECURITY STANDARD INDEX ESTIMATES HOW MUCH IS NEEDED FOR A RETIRED OLDER ADULT TO ADEQUATELY MEET HIS OR HER BASIC NEEDS - WITHOUT PRIVATE OR PUBLIC ASSISTANCE. FOR AN ELDER PERSON IN SAN FRANCISCO, EXPENSES FOR BASIC NEEDS FAR OUTSTRIP THE FEDERAL POVERTY GUIDELINES. EXPENSES ALSO EXCEED MEDIAN SOCIAL SECURITY (SS) PAYMENTS AND THE MAXIMUM PAYMENTS UNDER THE SUPPLEMENTAL SECURITY INCOME (SSI) FOR OLDER AND DISABLED ADULTS WITH LITTLE TO NO INCOME. BASED ON THE ELDER ECONOMIC SECURITY STANDARD INDEX, 61% OF SAN FRANCISCANS SENIORS -- MORE THAN 65,000 PEOPLE OVER THE AGE OF 65 -- DO NOT HAVE ENOUGH INCOME TO MEET THEIR BASIC NEEDS. THE MEDIAN HOUSEHOLD INCOME OF THE RESIDENTS OF NCPHS'S THREE AFFORDABLE HOUSING COMMUNITIES RANGED FROM $12,063 - $17,160. THE SECTION 8 RENT SUBSIDY COVERS ONLY 77% OF RESIDENTS OF THESE PROPERTIES. EVEN SO, NCPHS SETS RENTS FOR ALL APARTMENTS AT THE SAME AFFORDABLE RATES TO PROMOTE ACCESS TO AFFORDABLE HOUSING. 49431146 true true false false false false false false false false true false false false true false false true false false false false false false false false false false false true true true false false false false false false false false false false false false false false true true true false false true 146 0 true 780 true false false false false false false false false false false X 15 15 false false false false false false false true true false false true true true true true true true true false CA X X DON R MENINGA 4152027800 1525 POST STREET SAN FRANCISCO CA 94109 X MARY OLSEN BAICH 1.0 X 0 0 0 CAROL BAYLEY 1.0 X 0 0 0 M KINGSLEY BROWN 1.0 X 0 0 0 JACK BURGIS 1.0 X 0 0 0 STEVE HERMAN 1.0 X 0 0 0 GORDON HOWIE 1.0 X 0 0 0 DAVID JAMISON 1.0 X 0 0 0 ROBERTA MUNDIE 1.0 X 0 0 0 DOROTHY PETT 1.0 X 0 0 0 MIKE POPOVICH 1.0 X 0 0 0 A THOMAS SPENCER 1.0 X 0 0 0 THE REVEREND GRACE SUZUKI 1.0 X 0 0 0 STEVE P WALLACE 1.0 X 0 0 OLIVER WESSON 1.0 X 0 0 0 CLAY WIENS 1.0 X 0 0 0 MARGARET DEBEERS BROWN 1.0 X 0 0 0 JOHN RICHARD BURGIS 1.0 X 0 0 0 DAVID T CHAI PHD 1.0 X 0 0 0 JANE M GRAF 1.0 X 0 0 0 FESSHA TAYE 1.0 X 0 0 0 BARBARA HOOD 40.0 X 364016 0 65464 DON MENINGA 40.0 X 206202 0 54095 MARTHA ATWOOD 40.0 X 163312 0 32822 DAVID BERG 40.0 X 203439 0 32466 JANE LYNN DIEPHUIS 40.0 X 142136 0 62917 JUDITH LOURA 40.0 X 154512 0 41209 IRA KURTZ 40.0 X 178040 0 7271 MICHAEL DOUGHERTY 40.0 X 139327 0 46036 STEVEN HEIGER 40.0 X 134513 0 21694 1685497 0 363974 26 false true false GONSALVES AND STRONCK CONSTRUCTION 1000 WASHINGTON STREET SAN CARLOS CA 94070 CONSTRUCTION 3114434 CJ REED CONSTRUCTION 1658 SEQUOIA DRIVE PETALUMA CA 94954 CONSTRUCTION 1027681 GUARDSMARK FILE 6498 LOS ANGELES CA 90074 SECURITY SERVICES 778199 PINNACLE BUILDING DESIGN 5157 ABBEY DRIVE FAIRFIELD CA 94534 BLDG RENOVATIONS 679086 SODEXHO SERVICES 500 ROSS STREET 154-0455 ATTN 36 PITTSBURGH PA 15262 FOOD SERVICES MGMNT 649955 47 991583 4950541 13800 5955924 MONTHLY CARE FEES 623000 28758204 28758204 AMORTIZATION OF ENTRANCE FEES 623000 9244112 9244112 FEES FOR SERVICE TO RESIDENTS 900099 7143696 7143696 RENTAL INCOME 721000 2655380 2655380 47801392 1127152 0 1127152 0 0 12092612 11890825 201787 201787 201787 0 0 0 NET LOSS ON INTEREST RATE SWAP 525990 -535528 -535528 OTHER REVENUE 900099 43825 43825 -491703 54594552 47801392 837236 0 0 0 0 896780 896780 0 18367933 16476137 1576922 314874 1648671 1410657 238014 3222694 2988002 199519 35173 1397743 1252391 129566 15786 825774 825774 329811 329811 357734 357734 0 0 116426 116426 4245064 4016609 228455 209716 208787 929 1827173 1758295 68878 249924 249924 0 5367848 5360223 7625 87180 71044 16136 0 11750 11750 1852569 1852569 0 6293009 6293009 655958 655958 REPAIRS AND MAINTENANCE 3803702 3691374 112328 DEVELOPMENT 157739 157739 FOOD 2163746 2163746 MISCELLANEOUS 1497271 1062529 434742 55586215 49431146 5631497 523572 592833 256239 851377 798043 0 0 5899035 7162496 0 0 0 0 0 0 0 0 1846760 1890353 192344333 92464065 96400135 99880268 47398186 46856091 0 0 0 0 0 0 1518447 1589563 154506773 158433053 9175892 11237427 0 0 70495500 72732438 57415000 55745000 0 0 0 0 6347455 5467732 0 2000000 17284026 31667408 160717873 178850005 X -6211100 -20416952 0 0 0 0 -6211100 -20416952 154506773 158433053 X -991663 -13214189 X false true true X true true X 7192391 11904856 7164792 7551553 5955924 39769516 7192391 11904856 7164792 7551553 5955924 39769516 14704697 25064819 1692158 1395961 1205987 1019604 1127152 6440862 0 0 1150538 -506981 -491703 151854 46362232 220159124 0.54063 0.50051 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2522347 2522347 168996009 76649492 92346517 6416665 5715025 701640 14409312 10099548 4309764 99880268 0 REFUNDABLE DEPOSITS 671502 PENSION LIABILITY 18961883 OTHER LONG TERM LIABILITIES 12034023 31667408 X X X X X true false false false false false false false false BARBARA HOOD 360864 0 0 0 3152 0 52475 0 12989 0 429480 0 0 0 DON MENINGA 188752 0 0 0 17450 0 43169 0 10926 0 260297 0 0 0 MARTHA ATWOOD 160264 0 0 0 3048 0 19833 0 12989 0 196134 0 0 0 DAVID BERG 201314 0 0 0 2125 0 32406 0 60 0 235905 0 0 0 JANE LYNN DIEPHUIS 138454 0 0 0 3682 0 49928 0 12989 0 205053 0 0 0 JUDITH LOURA 137109 0 0 0 17403 0 30283 0 10926 0 195721 0 0 0 IRA KURTZ 130040 0 0 0 48000 0 0 0 7271 0 185311 0 0 0 MICHAEL DOUGHERTY 122058 0 0 0 17269 0 35110 0 10926 0 185363 0 0 0 STEVEN HEIGER 127043 0 0 0 7470 0 14423 0 7271 0 156207 0 0 0 PART I, LINE 4A: IRA KURTZ, FORMER EXECUTIVE DIRECTOR OF SEQUOIAS PORTOLA VALLEY, TERMINATED HIS EMPLOYMENT WITH NCPHS IN NOVEMBER 2011. UPON HIS TERMINATION OF EMPLOYMENT, HE RECEIVED A $37,500 SEVERANCE PAYMENT FROM NCPHS. CALIFORNIA HEALTH FACILITIES FINANCING AUTHORITY 521643828 13033FUK4 2004-09-15 43000000 TO ACQUIRE AND IMPROVE FACILITIES false false false 5900000 0 45632132 0 0 0 537973 216813 0 44877347 0 0 2008 false false true true false true true true false 0.01600 0.00000 0.01600 true false true false 0 true FSA CAPITAL MGMT 3. true true false PART II, LINE 3: THE DIFFERENCE IN TOTAL PROCEEDS OF ISSUE AS SHOWN IN PART II, LINE 3, IS DUE TO INTEREST EARNINGS FROM INVESTMENT PROCEEDS. 0 PART III, LINE 2: IN JANUARY 2011, NCPHS BECAME AFFILIATED WITH SAN FRANCISCO SENIOR CENTER (SFSC), A NOT-FOR-PROFIT CORPORATION THAT OPERATES TWO SENIOR CENTERS IN SAN FRANCISCO AND DELIVERS SERVICES TO HELP SENIORS STAY ENGAGED IN THE COMMUNITY. SFSC FILED A SEPARATE FORM 990 IN YEAR 2011. PART III, LINE 3: IN APRIL 2011, NCPHS COMMUNITY SERVICES (NCS) WAS CREATED AS A WHOLLY OWNED SUBSIDIARY OF NCPHS TO ADMINISTER THE COMMUNITY SERVICES PROGRAMS OF BOTH SFSC AND NCPHS. SFSC BECAME NCS' SUBSIDIARY. NCS FILED A SEPARATE FORM 990 IN 2011. PART VI, LINE 11B: THE FORM 990 IS PREPARED BY PRICEWATERHOUSECOOPERS LLP ("PWC"), BASED ON THE INFORMATION PROVIDED BY THE ORGANIZATION'S STAFF. PRIOR TO FILING, THE FORM 990 IS DISTRIBUTED TO ALL MEMBERS OF THE BOARD OF DIRECTORS AND REVIEWED BY THE AUDIT & COMPLIANCE COMMITTEE OF THE BOARD OF DIRECTORS. ONCE THE FORM 990 IS APPROVED BY THE COMMITTEE, PWC SIGNS AS PREPARER AND THE CHIEF FINANCIAL OFFICER SIGNS ON BEHALF OF THE ORGANIZATION. PART VI, LINE 12C: NCPHS, INC. ANNUALLY REVIEWS ANY CONFLICTS DISCLOSED BY ITS BOARD MEMBERS. ANY QUESTIONS THAT ARISE REGARDING POTENTIAL CONFLICTS ARE ADDRESSED IMMEDIATELY. BOARD MEMBERS WHO HAVE A CONFLICT OF INTEREST DO NOT VOTE ON ANY MATTER RELATED TO THE ISSUE FOR WHICH THEY HAVE THE CONFLICT. PART VI, LINE 15A & 15B: SALARY RANGES ARE ESTABLISHED FOR EACH MANAGEMENT POSITION. THE SALARY RANGES ARE INTENDED TO BE COMPETITIVE WITH SIMILAR ORGANIZATIONS AND ADEQUATE TO ATTRACT HIGHLY QUALIFIED MANAGEMENT STAFF. THE SALARY RANGES ARE REVIEWED AT LEAST EVERY THREE YEARS BY THE EXECUTIVE COMMITTEE, WHICH THEN RECOMMENDS ANY ADJUSTMENTS TO THE BOARD. THE PRESIDENT/CEO GENERALLY PERFORMS SALARY REVIEWS OF MANAGEMENT STAFF SIMULTANEOUSLY WITH THEIR ANNUAL PERFORMANCE REVIEWS. THE PRESIDENT/CEO'S PERFORMANCE AND SALARY REVIEWS ARE PERFORMED ANNUALLY BY THE EXECUTIVE COMMITTEE, WHICH THEN REPORTS ITS RESULTS TO THE BOARD. THE PRESIDENT/CEO IS RESPONSIBLE FOR RECOMMENDING SALARY ADJUSTMENTS FOR OTHER MANAGEMENT STAFF TO THE EXECUTIVE COMMITTEE FOR APPROVAL BASED ON THE ORGANIZATION'S COMPENSATION PROGRAM. THE EXECUTIVE COMMITTEE REPORTS ITS RECOMMENDATION FOR THE PRESIDENT/CEO'S SALARY ADJUSTMENTS ALONG WITH ANY APPROVED ADJUSTMENTS FOR OTHER MANAGEMENT STAFF TO THE BOARD. PART VI, LINE 19: GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE NOT MADE AVAILABLE TO THE PUBLIC. FINANCIAL STATEMENTS ARE AVAILABLE THROUGH THE NCPHS WEBSITE. PART XI, LINE 5: DEPRECIATION ADJUSTMENT: -$272,334; INVESTMENT MANAGEMENT FEES: $127,851; UNREALIZED LOSS: -$1,926,575; CHANGE IN PENSION LIABILITY: -$11,287,788; OTHER GAIN: $144,657; TOTAL: -$13,214,189 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARY OLSEN BAICH TITLE:BOARD MEMBER HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:CAROL BAYLEY TITLE:BOARD MEMBER HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:M KINGSLEY BROWN TITLE:BOARD MEMBER (SINCE 5/2011) HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JACK BURGIS TITLE:BOARD MEMBER (SINCE 5/2011) HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:STEVE HERMAN TITLE:BOARD MEMBER HOURS: HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAVID JAMISON TITLE:BOARD MEMBER, CHAIR HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:ROBERTA MUNDIE TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DOROTHY PETT TITLE:BOARD MEMBER HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MIKE POPOVICH TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:A THOMAS SPENCER TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:THE REVEREND GRACE SUZUKI TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:STEVE P WALLACE TITLE:BOARD MEMBER HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:OLIVER WESSON TITLE:BOARD MEMBER, VICE CHAIR HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:MARGARET DEBEERS BROWN TITLE:BOARD MEMBER (THROUGH 4/2011) HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JANE M GRAF TITLE:BOARD MEMBER (THROUGH 4/2011) HOURS:1 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:BARBARA HOOD TITLE:PRESIDENT/CEO HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DON MENINGA TITLE:VP FINANCE HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:DAVID BERG TITLE:VP OF OPERATIONS HOURS:2 HOURS DEVOTED FOR RELATED ORGANIZATION FORM 990 PART VII NAME:JUDITH LOURA TITLE:EXECUTIVE DIRECTOR, SSNC HOURS:1 ROSS VALLEY HOMES INC 501 VIA CASITAS GREENBRAE CA 94904 941635654 ELDERLY CARE CA 501(C)(3) 9 NCPHS true SENIOR SERVICES FOR NORTHERN CALIFORNIA 1525 POST STREET SAN FRANCISCO CA 94109 946615829 SUPPORT NCPHS CA 501(C)(3) 11; TYPE I NCPHS true NCPHS COMMUNITY SERVICES 1525 POST STREET SAN FRANCISCO CA 94109 452355370 COMMUNITY SVC CA 501(C)(3) 11; TYPE I NCPHS true SAN FRANCISCO SENIOR CENTER 890 BEACH STREET SAN FRANCISCO CA 94109 941212136 COMMUNITY SVC CA 501(C)(3) 7 NCPHS CS true NCP SENIOR VENTURES LLC 1525 POST STREET SAN FRANCISCO CA 94109 261847720 PROPERTY MGMT CA NA C CORP -505853 387713 1.00000 false true true false false false false false false false true true false false false true false false NCP SENIOR VENTURES LLC B 599700 GAAP SSNC (FKA NCPHS FOUNDATION INC) C 808964 GAAP SSNC (FKA NCPHS FOUNDATION INC) P 182619 GAAP